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Morocco - Apply for a Personal Tax

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Procedure[edit]

Step 1 file personal tax returns.

Moroccan residents should visit the Customs and Excise administration offices and file personal tax returns before 31 March of each year in the place where the taxpayer has his/her habitual residence. You should fill the personal tax return forms which are used to remit the tax for the employees at the end of the every month. The personal tax return indicates separately their various categories of income. If a taxpayer receives no income other than employment income paid by one employer domiciled or established in Morocco, the taxpayer is not required to file a return. Tax on employment income must be withheld by employers domiciled or established in Morocco. Otherwise, income tax is computed by the tax administration and is payable on receipt of an assessment.

Step 2 complete and submit your assessment form.

A separate application must be completed and filed for assessment for the Personal tax each assessment of personal tax for one tax year for individuals who have professional income taxed under the fixed taxation system and/or income other than professional income.Otherwise, Personal income tax is computed by the tax administration and is payable on receipt of an assessment. Taxpayers subject to discharge rates are exempt from the requirement to file an annual general income tax return.

Step 3 Personal Tax are calculated as follows

After the relief allowance and exemptions (see blow) have been granted, the balance of a taxpayer's income is taxed on a graduated scale as shown below:

Income MAD Tax Payable
  • 0 30,000 Nil
  • 30,001 50,000 10%
  • 50,001 60,000 20%
  • 60,001 80,000 30%
  • 80,001 180,000 34%
  • Over 180,000 38%


Employers must retain and pay any income tax due on the salaries paid to their employees the previous month within the first ten days of each month. Individuals who receive incomes from non-wage sources must file a tax declaration every year on or before 31 March. Net rental income is taxable under the general income tax (Impt Gnral sur leRevenu or IGR) at progressive rates. A standard deduction of 40% of the gross rental income covers the income-generating expenses in lieu of itemised deductions.

Step 4 pay for personal tax and Pick your Tax Clearance Certificates.

After net income for each category of income is aggregated then you can pay the tax to the Customs officer however the following Expenses are deducted. the following expenses are deductible:

  • Interest payments, up to 10% of taxable income, on loans taken out by the taxpayer for the acquisition or construction of a principal home
  • Gifts to charitable organizations known as public utility associations
  • Contributions to a long-term retirement pension (more than 8 years) payable after 50 years of age, up to 6% of taxable global income

In general, deductible expenses for commercial, professional and agricultural activities are similar.

They include

i)depreciation and general expenses incurred for business purposes,
ii)including personnel and social security expenses, certain taxes,
iii)rental and leasing expenses, and financial charges.

Depreciation of business assets is deductible if it is recorded annually in the accounts and relates to assets shown in the balance sheet. The rates of depreciation depend on the nature of the activity for which the assets are used.


Note

In general, losses incurred in business and agricultural activities may be carried forward for four years to offset profits from the same category. Losses attributable to the depreciation of assets may be carried forward indefinitely.



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Required Documents[edit]

  • Identification document or Passport document.
  • Proof of identity document/passport
  • A copy of certificate of incorporation.
  • List of income earned from employment or annual income from rewards.
  • Tax Clearance Certificates
  • Letter of application for registration,
  • identity/passport together with the temporary identity document/passport
  • Proof bank statement
  • Affidavit to justify the absence of the
  • bank stamp that confirms the account holder's name .
  • account number, account type, and branch code;
  • Proof of residential address,
  • residential address;



Office Locations & Contacts[edit]

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : adii@douane.gov.ma

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000



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Eligibility[edit]

All Moroccan citizen regardless of the nationality or activity who have their resident in Morocco are eligible.



Fees[edit]

Income MAD Tax Payable

  • 0 30,000 Nil
  • 30,001 50,000 10%
  • 50,001 60,000 20%
  • 60,001 80,000 30%
  • 80,001 180,000 34%
  • Over 180,000 38%



Validity[edit]

The tax return must be filed by 31 March of each year in the place where the taxpayer has his/her habitual residence or main business so it is valid for 1 Year.


Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



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Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

One day but There is no set time for this service.


Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

  • All compensation received by an individual is taxable, including salaries and wages,allowances, pension annuities, and all other employment benefits, investment income, property income and income derived from the carrying out of a business or profession.
  • Capital gains derived from the disposal of immovable property are generally subject to tax as part of the personal income of the individual, i.e. 20%
  • A range of rebates are available to Moroccan resident individual taxpayers.
  • All employers in Morocco by law are responsible for deducting Personal taxes from their employees' pay.


Required Information[edit]

  • Details of Taxpayer or Trade Name of Taxpayer
  • Contact address and Name of the tax payer
  • Taxpayer Identification Number
  • Bank Details
  • Name of Bank
  • Bank branch
  • Account Number
  • Type of Employment
  • Total Income Chargeable Income Total Tax Payable
  • Details of Salary paid and Personal tax deducted from Employees



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Need for the Document[edit]

Residents of Morocco are subject to personal tax on their worldwide income. Individuals resident in Morocco must pay personal tax on their employment income, regardless of where the services are performed or the employer is located. Nonresidents are subject to tax on their Morocco-source income only.

Individuals, regardless of nationality or activity, who have their habitual residence in Morocco are subject to a personal income tax (impt sur le revenue or IR) on their worldwide income on a progressive scale between 10% and 38%. Individuals who do not have their habitual residence in Morocco are subject to tax only on Moroccan-source income. Habitual residence status is established by reference to one of the following:

  • place of permanent a bode
  • centre of economic interest
  • duration of stay in the country exceeding 183 days within any period of 365 days.

The issue of double taxation is partially addressed by tax treaties or unilateral relief in the form of tax credit.



Information which might help[edit]

Individuals are considered resident in Morocco if they meet any of the following conditions:

  • They maintain their home in Morocco.
  • They maintain the center of their activities (vital interests) in Morocco.
  • They are present in Morocco for at least 183 days during a period of 365 days.
  • They are deemed to be resident in Morocco under the terms of applicable tax treaty provisions.



Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External Links[edit]

http://www.ey.com/GL/en/Services/Tax/The-worldwide-personal-tax-guide---XMLQS?preview&XmlUrl=/ec1mages/taxguides/TGE-2013/TGE-MA.xml



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Others[edit]

More information which might help people.

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